Recognition of non-operating income, extraordinary gain and extraordinary loss
QLS Holdings Co.,Ltd (consolidated financial results), and its consolidated subsidiaries 株式会社クオリス and 株式会社和みライフケア
Fixed assets at childcare facilities opened by 株式会社クオリス and nursing care facilities operated by 株式会社和みライフケア
Employment-related subsidies, including career advancement subsidies; subsidies for pre-opening expenses at childcare facilities; facility development subsidies for part of investments in fixed assets for childcare facilities; accounting for subsidies using the direct reduction method for fixed assets corresponding to the facility development subsidy income; and the results of an examination of recoverability in light of the current business environment
¥79.581 million in subsidy income recognized as non-operating income, ¥163.276 million in facility development subsidy income recognized as an extraordinary gain, a ¥163.276 million loss on the reduction of fixed assets recognized as an extraordinary loss, and a ¥144.611 million impairment loss
Consolidated financial results for the fourth quarter of the fiscal year ending March 2026 (the accounting period from 1 January to 31 March 2026)
Reflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” released today
The above items will be reflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” released today
| Item | Details |
|---|---|
| Event name | Recognition of non-operating income, extraordinary gain and extraordinary loss |
| Subject Entity | QLS Holdings Co.,Ltd (consolidated financial results), and its consolidated subsidiaries 株式会社クオリス and 株式会社和みライフケア |
| Target Locations / Products | Fixed assets at childcare facilities opened by 株式会社クオリス and nursing care facilities operated by 株式会社和みライフケア |
| Cause | Employment-related subsidies, including career advancement subsidies; subsidies for pre-opening expenses at childcare facilities; facility development subsidies for part of investments in fixed assets for childcare facilities; accounting for subsidies using the direct reduction method for fixed assets corresponding to the facility development subsidy income; and the results of an examination of recoverability in light of the current business environment |
| Amount of Impact on Business Performance | ¥79.581 million in subsidy income recognized as non-operating income, ¥163.276 million in facility development subsidy income recognized as an extraordinary gain, a ¥163.276 million loss on the reduction of fixed assets recognized as an extraordinary loss, and a ¥144.611 million impairment loss |
| Accounting period in which recognized | Consolidated financial results for the fourth quarter of the fiscal year ending March 2026 (the accounting period from 1 January to 31 March 2026) |
| Impact on Earnings Forecast | Reflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” released today |
| Outlook | The above items will be reflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” released today |
Items this document does not state (17)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The Company received employment-related subsidies and subsidies for pre-opening expenses for childcare facilities; subsidies were provided for part of 株式会社クオリス's investment in fixed assets for childcare facilities; the fixed assets corresponding to the facility development subsidy income were subject to a direct reduction method of accounting for subsidies; and, following an examination of recoverability in light of the current business environment, the Company recognized an impairment loss.